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Registered Number: 10861955
England and Wales

 

 

 

SPICE AND CHILLI LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2022

End date: 31 August 2023
 
 
Notes
 
2023
£
  2022
£
Current assets      
Stocks 3   3,250 
Debtors 4 197   
Cash at bank and in hand 26,397    83,547 
26,594    86,797 
Creditors: amount falling due within one year 5 (15,430)   (18,567)
Net current assets 11,164    68,230 
 
Total assets less current liabilities 11,164    68,230 
Creditors: amount falling due after more than one year 6 (33,088)   (44,756)
Net liabilities (21,924)   23,474 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (22,024)   23,374 
Shareholder's funds (21,924)   23,474 
 


For the period ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 15 February 2024 and were signed by:


-------------------------------
Labli KHATUN
Director
1
General Information
SPICE AND CHILLI LTD is a private company, limited by shares, registered in England and Wales, registration number 10861955, registration address 1 RIVERDALE ROAD, ERITH, KENT, DA8 1PU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 3 (2022 : 4).
3.

Stocks

2023
£
  2022
£
Stocks   3,250 
  3,250 

4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Corporation Tax 197   
197   

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 6,670    1,294 
Corporation Tax   4,037 
PAYE & Social Security 554    1,518 
Other Creditors 1,103   
Directors' Current Accounts 15    171 
VAT 7,088    11,547 
15,430    18,567 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 33,088    44,756 
33,088    44,756 

2